Analysis of Transactions

Analysis of Transaction
Changes in
SL Financial
Transactions Fundamental Equation Analysis (A=L+OE)
. Position
Analysis
A = L + OE
Mr. Moin
invested Net/
Cash (A) +
1. 50,000 Taka to +50000 +50,000 Quantitative
Capital (OE) +
start the Change
business.
Purchase of
Structural/
Furniture on Furniture (A) + +20000
2. Qualitative
Cash at 20,000 Cash (A) - -20000
Change
Taka.
Purchase of
Supplies (A) + Net/
Supplies on
3. Accounts +5000 +5000 Quantitative
credit at 5,000
Payable (L) + Change
Taka.
Purchase of
Structural/
Supplies on Supplies (A) + +15000
4. Qualitative
cash at 15,000 Cash (A) - -15000
Change
Taka.
Cash received
Cash (A) + Net/
by performing
5. Service Revenue +25000 +25000 Quantitative
service at
(OE) + Change
25,000 Taka.
Service Accounts
Net/
performed on Receivable (A) +
6. +20000 +20000 Quantitative
credit at Service Revenue
Change
20,000 Taka. (OE) +
Received cash Cash (A) +
3000 Taka by Accounts Net/
+3000
7. performing Receivable (A) + +5000 Quantitative
+2000
service at 5000 Service Revenue Change
Taka. (OE)+
Cash received
Cash (A) + Net/
by selling
8. Sales Revenue +25000 +25000 Quantitative
goods at
(OE) + Change
25,000 Taka.
Sales on credit Accounts
Net/
at 20,000 Receivable (A) +
9. +20000 +20000 Quantitative
Taka. Sales Revenue
Change
(OE) +
10. Received cash Cash (A) + +3000 +5000 Net/
3000 Taka by Accounts +2000 Quantitative
selling goods Receivable (A) + Change
at 5000 Taka. Sales Revenue
 (OE)+
Purchase of Purchase (OE) –
goods on cash Cash (A) – Net/
11. at 6000 Taka. -6000 -6000 Quantitative
[Periodic Change
Method]
Purchase of Inventory (A) +
goods on cash Cash (A) – Structural/
+6000
12. at 6000 Taka. Qualitative
-6000
[Perpetual Change
Method]
Purchase of Purchase (OE) –
goods on Accounts
Structural/
credit at 16000 Payable (L) +
13. +16000 -16000 Qualitative
Taka.
Change
[Periodic
Method]
Purchase of Inventory (A) +
goods on Accounts
Net/
credit at 16000 Payable (L) + +16000
14. +16000 Quantitative
Taka.
Change
[Perpetual
Method]
Purchase of Purchase (OE) -
goods at Cash (A) –
15,000 Taka Accounts Net/
15. half of which Payable (L) + -7500 +7500 -15000 Quantitative
is still unpaid. Change
[Periodic
Method]
Purchase of Inventory (A) +
goods at Cash (A) –
15,000 Taka Accounts Net/
+15000
16. half of which Payable (L) + +7500 Quantitative
-7500
is still unpaid. Change
[Perpetual
Method]
Advertisement
expense Advertisement Net/
17. incurred on Expense (OE) – -5000 -5000 Quantitative
cash at 5000 Cash (A) - Change
Taka.
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expense Structural/
Expense (OE) –
18. incurred on +5000 -5000 Qualitative
Accounts
credit at 5000 Change
Payable (L) +
Taka.
Salary paid Salary Expense Net/
19. 20,000 Taka. (OE) – -20000 -20000 Quantitative
Cash (A) - Change
 Rent paid Rent Expense Net/
20. 12,000 Taka. (OE) – -12000 -12000 Quantitative
Cash (A) - Change
Commission Commission Net/
21. paid 2000 Expense (OE) – -2000 -2000 Quantitative
Taka. Cash (A) - Change
Commission Cash (A) + Net/
22. received 3000 Commission +3000 +3000 Quantitative
Taka. Revenue (OE) + Change
Rent received Cash (A) + Net/
23. 13,000 Taka. Rent Revenue +13000 +13000 Quantitative
(OE) + Change
Interest Cash (A) + Net/
24. received Interest Revenue +23000 +23000 Quantitative
23,000 Taka. (OE) + Change
Repairing
Expense Repairing Net/
25. incurred for Expense (OE) – -5000 -5000 Quantitative
building at Cash (A) - Change
5000 Taka.
Depreciation Depreciation
Expense for a Expense (OE) – Net/
26. machine Accumulated -3000 -3000 Quantitative
charged at Depreciation - Change
3000 Taka. Machine (A) -
Received loan Net/
Cash (A) +
27. from a bank at +10000 +10000 Quantitative
Bank Loan (L) +
10,000 Taka. Change
Received loan Cash (A) + Net/
28. from Siam at Siam’s Loan (L) +10000 +10000 Quantitative
10,000 Taka. + Change
Payment of Net/
Bank Loan (L) –
29. Bank Loan at -3000 -3000 Quantitative
Cash (A) -
3000 Taka. Change
Payment of
Accounts Net/
Accounts
30. Payable (L) – -5000 -5000 Quantitative
payable at
Cash (A) - Change
5000 Taka.
Received from
Cash (A) + Structural/
Accounts +3000
31. Accounts Qualitative
Receivable at -3000
Receivable (A) - Change
3000 Taka.
Deposit in Structural/
Bank (A) + +5000
32. Bank Account Qualitative
Cash (A) - -5000
5000 Taka. Change
Withdrawn
Structural/
from Bank Cash (A) + +1000
33. Qualitative
Account 1000 Bank (A) - -1000
Change
Taka.
 Withdrawn
from Bank
Withdrawing Net/
Account for
34. Account (OE) – -2000 -2000 Quantitative
personal
Bank (A) - Change
purpose at
2000 Taka.
Cash
withdrawn Withdrawing Net/
35. from business Account (OE) – -5000 -5000 Quantitative
by the owner Cash (A) - Change
at 5000 Taka.
Goods Withdrawing
withdrawn Account (OE) –
Structural/
from business Purchase (OE) + -5000
36. Qualitative
by the owner +5000
Change
at 5000 Taka. [Periodic
Method]
Goods Withdrawing
withdrawn Account (OE) –
Net/
from business Inventory (A) - -5000
37. -5000 Quantitative
by the owner
Change
at 5000 Taka. [Perpetual
Method]
Sales return Sales Return
Net/
received at (OE) –
38. -2000 -2000 Quantitative
2000 Taka. Accounts
Change
Receivable (A) -
Purchase Accounts
Structural/
return at 3000 Payable (L) –
39. -3000 +3000 Qualitative
Taka. Purchase Return
Change
(OE) +
An Accounts
Cash (A) +
Receivable
Sales Discount Net/
paid 4500 -5000
40. (OE) – -500 Quantitative
Taka in +4500
Accounts Change
settlement of
Receivable (A) -
5000 Taka.
Payment of
9000 Taka
Accounts
made in
Payable (L) – Net/
settlement of
41. Cash (A) – -9000 -10000 +1000 Quantitative
10,000 Taka
Purchase Change
worth
Discount (OE) +
Accounts
Payable.